To estimate the Net Debt / EBITDA ratio for 2022 based on the S&P methodology, we need to calculate the Net Debt and the EBITDA for the period ending 2022-01-01 (which covers the 2021 fiscal year) and the period ending 2023-01-01 (which covers the 2022 fiscal year). The question asks for the ratio for "2022", which corresponds to the data labeled with the end date 2023-01-01.

1. **Calculate EBITDA**:
S&P defines EBITDA as the operating profit (Profit Loss From Operating Activities) before depreciation, amortization, and impairment. However, S&P commonly uses the formula: EBITDA = Profit Loss From Operating Activities + Amortisation Expense + Depreciation (if separate) + Impairment. 
From the data for 2022-01-01 - 2023-01-01:
- "Profit Loss From Operating Activities" = 423,000,000 EUR
- "Amortisation Expense" = 299,000,000 EUR
- "Impairment And Gains Or Losses On Disposal Of Non Current Assets" = -6,000,000 EUR (This is a negative value, meaning a gain; adding it back to the operating profit effectively subtracts the gain to find the underlying EBITDA before impairment gains/losses).
- Depreciation is often grouped with Amortization in many reports. Let's verify with the cash flow statement adjustments: "Ajustes Al Resultado Por Gastos Por Depreciacion YAmortizacion" = 299,000,000 EUR. This confirms that the total Depreciation and Amortization (D&A) is 299,000,000 EUR.
EBITDA = 423,000,000 + 299,000,000 + (-6,000,000) = 716,000,000 EUR.
*(Alternatively, Gross Profit + Other Income - Operating Expense + D&A, but S&P relies on the operating profit bottom line adjustments).*

2. **Calculate Net Debt**:
S&P defines Net Debt as Total Debt (interest-bearing financial obligations) minus Cash and Cash Equivalents. 
- **Total Debt** includes both noncurrent and current borrowings:
  - "Noncurrent Portion Of Other Noncurrent Borrowings" = 10,776,000,000 EUR
  - "Current Borrowings And Current Portion Of Noncurrent Borrowings" = 877,000,000 EUR
  - Total Debt = 10,776,000,000 + 877,000,000 = 11,653,000,000 EUR.
- **Cash and Cash Equivalents** = 5,130,000,000 EUR (as explicitly stated in the balance sheet).
- **Net Debt** = Total Debt - Cash & Cash Equivalents = 11,653,000,000 - 5,130,000,000 = 6,523,000,000 EUR.

3. **Calculate Net Debt / EBITDA Ratio**:
Ratio = Net Debt / EBITDA = 6,523,000,000 / 716,000,000 ≈ 9.11.

<answer>9.11</answer>